When the tax administration feels the burn of aggressive tax planning but cannot catch up to its fire

Abstract

This paper departs from the global existence of aggressive tax planningpractices by multinational companies through which they minimize their tax bills to the detriment of government fiscal revenues, which in turn failto properly provide adequate public services. While the discussions over the matter have conquered the legal scholarship, the same topic has so far called little attention under Rwandan law. The practice over the same issue also does not stand far from that. In that respect, the key focus of this paper is to analyze the situation of aggressive tax planning in Rwanda, from a regulatory approach to a practical approach.Produced mainly using a doctrinal approach, this paper criticizes the inapplicability of domestic taxation approaches while dealing with the taxation of international transactions.